OH HB454

Establishes a permanent three-day sales tax exemption occurring on the first Friday of August and the following Saturday and Sunday each year.

Exempts clothing priced at $75 or less, school supplies priced at $20 or less, and school instructional materials priced at $20 or less from state sales and use taxes during the holiday period.

Defines "clothing" as human wearing apparel suitable for general use, including items like shoes, undergarments, and athletic wear, while excluding accessories, sports equipment, and sewing materials.

Defines "school supplies" to include specific items commonly used by students such as binders, calculators, notebooks, pens, pencils, and paper products.

Requires the tax commissioner to adopt rules implementing the exemption periods and to provide informational bulletins to vendors before each holiday period.